Table of Contents

Senate Municipal Pensions Study Commission Final Report

• Executive Summary 55
• Senate Municipal Pension Study Commission Meetings 77
• Background Information 99
• Municipal Pension Plans Overview 1212
• Municipal Budgets and Pension Obligations 1515
• Measurements Used to Assess the Fiscal Health of Pension Plans 1717
• Other Post Employment Benefit (OPEB) Plans 2121
• Potential Barriers to Municipal Pension Reform 2323
• Key Recommendations 2424
• Endnotes 2727